132 results for “transfer pricing”+ Section 45(4)clear
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Bench: Shri P. K. Bansal & Shri George George K.Assessment Year: 2013-14
transfer, or for any other reason, the enhanced compensation or consideration is received by any other person, the amount referred to in clause (b) shall be deemed to be the income, chargeable to tax under the head "Capital gains", of such other person. 5- In view of the charging section 45(5) (b), only a sum of Rs.9